Taxpayer in the Legal Mechanism of Tax as a Leader and Engine of Economic Transformation

DOI

10.2991/assehr.k.200526.015How to use a DOI?

Keywords

taxpayer, legal mechanism, leadership, economic transformation

Abstract

This paper considers the main element of the legal mechanism of tax - the taxpayer. Its leadership status in the static system of the state and in the dynamics of social transformations is determined. At the same time, using the comparative method and methods of analysis and synthesis, the collection of mandatory tax payments and fees in the tax systems of various countries of the world is shown. Our comprehensive review indicates the paramount importance of the taxpayer among any other elements of the legal mechanism of tax. The team of authors draws attention to the need for a detailed study of the problem associated with determining the role and “size” of the taxpayer in the tax system, establishing a circle of taxpayers, those persons who are charged with tax duties by the state.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Vasyl Rossikhin
AU  - Mykhailo Burdin
AU  - Oleg Musiienko
PY  - 2020
DA  - 2020/05/27
TI  - Taxpayer in the Legal Mechanism of Tax as a Leader and Engine of Economic Transformation
BT  - Proceedings of the 6th International Conference on Social, economic, and academic leadership (ICSEAL-6-2019)
PB  - Atlantis Press
SP  - 100
EP  - 104
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200526.015
DO  - 10.2991/assehr.k.200526.015
ID  - Rossikhin2020
ER  -